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Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Town of East Otto - Information Technology (2018M-156)
… not: Adopted an acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster recovery … Town of East Otto Information Technology 2018M156 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Enterprise Charter School – Enrollment and Billing (2014M-378)
… The Enterprise Charter School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the … indicated they plan to initiate corrective action. 1 As of April 22, 2019, the District had six Board members and one … School Business Executive is a Greater Southern Tier Board of Cooperative Educational Services employee. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Town of Genesee – Disbursements (2016M-433)
… a population of approximately 1,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andTuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background The College of … To determine whether College of Westchester complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterReview of Growe Technologies Inc.
… non-competitive, single-source contract with Growe under Part Q of Chapter 56 of the Laws of 2013 (Part Q). Neither the Foundation contract nor the contract SUNY let under Part Q were subject to our Office’s pre-audit and approval. …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Agencies Bulletin No. 1795
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … and New York City Education Board Retirement System (7T) for the 2020 plan year is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime compensation and/or limited to the Governor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsMinisink Valley Central School District – Financial Condition (2016M-26)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. Key Findings Because … exceeded the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Village of Schoharie - Board Oversight (2018M-184)
… canceled check images to the Board-approved abstracts. Annually audit, or cause an audit of, the Clerk-Treasurer’s … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Review of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfAnnual Audit
… amounts to be paid. Separate and apart from our daily audit, we reviewed claims processed by the Board on a post …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the … 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … approximately $1.6 million. Key Findings The Board did not routinely audit and approve claims prior to payment. From …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… of the 67 time sheets (approximately 94 percent) completed by the Clerk showed no evidence of supervisory review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsVillage of Scottsville - Financial Management (2018M-75)
… and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts … are enforced. Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are … Village of Scottsville Financial Management 2018M75 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75